CPA會(huì)計(jì)英語教學(xué)報(bào)表項(xiàng)目

Section1BalanceSheet1.資產(chǎn)assets(1)流動(dòng)資產(chǎn)currentassets貨幣資金cashandcashequivalents短期投資short-terminvestment交易性金融資產(chǎn)financialassetsfortrading應(yīng)收票據(jù)notesreceivable應(yīng)收賬款accountsreceivable預(yù)付款項(xiàng)prepayments預(yù)付賬款prepaymentforpurchases;advancetosuppliers應(yīng)收股利dividendreceivable應(yīng)收利息interestreceivable2024/1/232.資產(chǎn)assets(2)其它應(yīng)收款otherreceivables備抵呆帳allowanceforuncollectibleaccounts存貨inventories消耗性生物資產(chǎn)consumablebiologicalassets待攤費(fèi)用deferredandprepaidexpenses一年內(nèi)到期的非流動(dòng)資產(chǎn)non-currentassetsmaturingwithoneyear其它流動(dòng)資產(chǎn)othercurrentassets流動(dòng)資產(chǎn)合計(jì)totalcurrentassets2024/1/233.資產(chǎn)assets(3)非流動(dòng)資產(chǎn)non-currentassets可供出售的金融資產(chǎn)financialassetsavailableforsale持有至到期投資investmentshelduntilmature投資性房地產(chǎn)Investiverealestate長(zhǎng)期投資long-terminvestments長(zhǎng)期股權(quán)投資long-termequityinvestments;long-terminvestmentsonstock長(zhǎng)期債券投資long-termbondinvestments長(zhǎng)期應(yīng)收款long-termreceivable固定資產(chǎn)fixedassets累計(jì)折舊accumulateddepreciation2024/1/234.資產(chǎn)assets(4)在建工程constructioninprocess工程物資projectgoodsandmaterial固定資產(chǎn)disposaloffixedassets生產(chǎn)性生物資產(chǎn)productivebiologicalassets油氣資產(chǎn)oilassets無形資產(chǎn)intangibleassets開發(fā)支出developmentexpenditure商譽(yù)goodwill長(zhǎng)期待攤費(fèi)用long-termdeferredandprepaidexpenses遞延所得稅資產(chǎn)deferredincometaxassets(debits)其它非流動(dòng)資產(chǎn)othernon-currentassets非流動(dòng)資產(chǎn)合計(jì)totalnon-currentassets2024/1/235.Liabilities(1)

流動(dòng)負(fù)債currentliabilities短期借款short-termloans交易性金融負(fù)債financialliabilitiesfortrading應(yīng)付票據(jù)notespayable應(yīng)付賬款accountspayable預(yù)收款項(xiàng)advancereceipts預(yù)收賬款salesrevenuereceivedinadvance;advancesfromcustomers應(yīng)付職工薪酬accruedsalariespayable應(yīng)交稅費(fèi)taxespayable2024/1/236.Liabilities(2)應(yīng)付利息accruedinterestpayable應(yīng)付股利dividendpayable其它應(yīng)付款otherpayables預(yù)提費(fèi)用accruedexpenses/Drawingexpenseinadvance

預(yù)計(jì)負(fù)債anticipationliabilities一年內(nèi)到期的非流動(dòng)負(fù)債non-currentliabilitiesduewithinoneyear其它流動(dòng)負(fù)債othercurrentliabilities流動(dòng)負(fù)債合計(jì)totalcurrentliabilities2024/1/237.Liabilities(3)非流動(dòng)負(fù)債non-currentliabilities長(zhǎng)期負(fù)債long-termliabilities長(zhǎng)期借款long-termloanspayable應(yīng)付債券bondspayable長(zhǎng)期應(yīng)付款long-termaccountspayable專項(xiàng)應(yīng)付款specialpayable遞延所得稅負(fù)債deferredincometaxliabilities其它長(zhǎng)期負(fù)債otherlong-termliabilities2024/1/238.owners’equity所有者權(quán)益owners’equity實(shí)收資本(股本)paid-up(in)capital;(orstock)資本公積capitalreserve;additionalpaid-incapital盈余公積surplusreserve未分配利潤(rùn)Undistributedprofits庫(kù)藏股treasurystock2024/1/239.

Section2IncomeStatement2024/1/2310.

Revenue

營(yíng)業(yè)收入operatingrevenue主營(yíng)業(yè)務(wù)收入Revenuefrommainoperations其他業(yè)務(wù)收入Revenuefromotheroperations投資收益Investmentincome補(bǔ)貼收入Revenuefromsubsidies營(yíng)業(yè)外收入Non-operatingrevenue公允價(jià)值變動(dòng)凈收益netincomeonfairvaluevariety對(duì)聯(lián)合企業(yè)和合營(yíng)企業(yè)的投資收益investmentincomeofjoint-ventureandpartnership2024/1/2311.expenses營(yíng)業(yè)成本operatingcosts銷貨成本costofgoodssold主營(yíng)業(yè)務(wù)成本Costofmainoperations主營(yíng)業(yè)務(wù)稅金及附加Taxesandsurchargeformainoperations其他業(yè)務(wù)支出Expendituresonotheroperations營(yíng)業(yè)費(fèi)用Operatingexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses營(yíng)業(yè)外支出Non-operatingexpenditures所得稅費(fèi)用incometaxexpense資產(chǎn)減值損失AssetsImpairmentloss非流動(dòng)資產(chǎn)處置損失disposallossonnon-currentliability

2024/1/2312.Profit主營(yíng)業(yè)務(wù)利潤(rùn)primeoperatingprofit營(yíng)業(yè)利潤(rùn)operatingprofit利潤(rùn)總額Totalprofit凈利潤(rùn)netincome以前年度損益調(diào)整Adjustmentto